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The competition is a single elimination knock-out competition. In each round, fixtures are determined by random draw, with the first to third rounds seeded according to last season's league positions (higher 50% of finishers drawn v lower 50% of finishers, alternating which is at home with each tie drawn).

Fixtures are played to a finish, with extra time and then penalties used in the event of draws. The competition is open to all clubs in the Scottish Premier League and Scottish Football League. Clubs involved in European competitions are given a bye to the third round in order to avoid congestion of fixtures.